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SA Revenue Service Tax Exemption Unit (ZA-PBO)

List Type: deprecated

How to use

The code for this list is
ZA-PBO. When you have located the organization you wish to identify in this list, you should either:

Enter it in an identifier database field prefixed with ZA-PBO.

ZA-PBO-[ IDENTIFIER ]

Alternatively, use it within a two-part identifier, with ZA-PBO as the 'scheme', and the identifier you have located as the 'identifier' field.

Description

Non-profit organisations (NPOs) can apply for Public Benefit Organisation (PBO) status from the South Africa Revenue Service in order to become tax exempt. However, not all NPOs will be awarded this status, therefore the ZA-PBO should not be referred to as the Primary list of unique identifiers for NPOs in South Africa.

No searchable database of PBOs has been found.

"The mere fact that an organisation has a non-profit motive or is established or registered as an NPO registered under the NPO Act, or is established as an NPC, does not mean that it automatically qualifies for preferential tax treatment or approval as a PBO.

An organisation will enjoy preferential tax treatment only after it has applied for and been granted approval as a PBO by the Commissioner, and continues to comply with the relevant prescribed requirements. " [1]

[1] http://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-IT-G16%20-%20Basic%20Guide%20to%20Income%20Tax%20for%20Public%20Benefit%20Organisations%20-%20External%20Guide.pdf

  • Coverage: ZA

Find and use identifiers

None available

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